Tenn. Code Ann. § 67-1-1008
This is the official text of Tenn. Code Ann. § 67-1-1008, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Penalty and costs
Official statutory text
If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such. Acts 1907, ch. 602, § 30; Shan., §§ 823a5, 823a6; Code 1932, §§ 1504, 1505; T.C.A. (orig. ed.), §§ 67-1209, 67-1210; Acts 1993, ch. 315, § 13.
If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such.
Acts 1907, ch. 602, § 30; Shan., §§ 823a5, 823a6; Code 1932, §§ 1504, 1505; T.C.A. (orig. ed.), §§ 67-1209, 67-1210; Acts 1993, ch. 315, § 13.
If the back assessment or reassessment is sustained, the cost of the proceeding shall be added to the taxes and collectible as such. If the back assessment or reassessment is set aside, the cost shall be paid by the jurisdiction to which the taxes would have been payable, or by the complainant if the board determines the complaint was filed or prosecuted by the complainant without good cause. In a case of connivance, fraud, deception, misrepresentation, or failure to file a personal property schedule, the board may impose a penalty not to exceed fifteen percent (15%) of the taxes due, which shall be added to the taxes due and be collectible as such.
Acts 1907, ch. 602, § 30; Shan., §§ 823a5, 823a6; Code 1932, §§ 1504, 1505; T.C.A. (orig. ed.), §§ 67-1209, 67-1210; Acts 1993, ch. 315, § 13.
Status: in_force
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